(35 ILCS 705/0.01) (from Ch. 120, par. 880)
Sec. 0.01.
Short title.
This Act may be cited as the
Tax Collection Suit Act.
(Source: P.A. 86-1324.)
(35 ILCS 705/1) (from Ch. 120, par. 881)
Sec. 1.
At the request of any officer or agency charged with the
responsibility of collecting any tax that is imposed by this State or that
is collectible by this State on behalf of a political subdivision thereof,
the Attorney General of this State may bring suit, in the name of this
State or in the name of the officer or agency on whose behalf the suit is
brought, in the appropriate court of any other state, to collect any tax
legally due to this State or to the political subdivision on whose behalf
this State is required or authorized to act as a tax collector. Any
political subdivision of this State or the appropriate officer thereof,
acting in its behalf, may bring suit in the appropriate court of any other
state to collect any tax legally due to such political subdivision.
(Source: Laws 1967, p. 1770.)
(35 ILCS 705/2) (from Ch. 120, par. 882)
Sec. 2.
The courts of this State shall recognize and enforce
liabilities for taxes lawfully imposed by any other state of the United
States, or a political subdivision of any such state, which state
extends a like comity to this State, and the duly authorized officer or
agency of any such other state, or political subdivision thereof, may
sue for the collection of such taxes in the courts of this State.
A certificate by the Secretary of State of such other state that the
officer or agency suing for the collection of such a tax is duly
authorized to collect the same shall be conclusive proof of such
authority.
(Source: Laws 1967, p. 1770.)
(35 ILCS 705/3) (from Ch. 120, par. 883)
Sec. 3.
For the purposes of this Act, the words "tax" and "taxes" shall
include interest and penalties due under any taxing statute, and liability
for such interest or penalties, or both, due under a taxing statute of
another state, or political subdivision thereof, shall be recognized and
enforced by the courts of this State to the same extent that the laws of
such other state permit the enforcement in its courts of liability for such
interest or penalties, or both, due under the tax laws of this State or any
political subdivision thereof.
(Source: Laws 1967, p. 1770.)
Structure Illinois Compiled Statutes
35 ILCS 5/ - Illinois Income Tax Act.
35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.
35 ILCS 16/ - Film Production Services Tax Credit Act of 2008.
35 ILCS 17/ - Live Theater Production Tax Credit Act.
35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.
35 ILCS 25/ - Small Business Job Creation Tax Credit Act.
35 ILCS 30/ - Historic Preservation Tax Credit Pilot Program Act.
35 ILCS 31/ - Historic Preservation Tax Credit Act.
35 ILCS 35/ - State Tax Preparer Oversight Act.
35 ILCS 40/ - Invest in Kids Act.
35 ILCS 45/ - Manufacturing Illinois Chips for Real Opportunity (MICRO) Act.
35 ILCS 50/ - Recovery and Mental Health Tax Credit Act.
35 ILCS 110/ - Service Use Tax Act.
35 ILCS 115/ - Service Occupation Tax Act.
35 ILCS 120/ - Retailers' Occupation Tax Act.
35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.
35 ILCS 130/ - Cigarette Tax Act.
35 ILCS 135/ - Cigarette Use Tax Act.
35 ILCS 140/ - Home Rule Cigarette Tax Restriction Act.
35 ILCS 143/ - Tobacco Products Tax Act of 1995.
35 ILCS 145/ - Hotel Operators' Occupation Tax Act.
35 ILCS 150/ - Use and Occupation Tax Refund Act.
35 ILCS 155/ - Automobile Renting Occupation and Use Tax Act.
35 ILCS 157/ - Aircraft Use Tax Law.
35 ILCS 158/ - Watercraft Use Tax Law.
35 ILCS 160/ - Direct Pay Permit Implementation Act.
35 ILCS 165/ - Governmental Tax Reform Validation Act.
35 ILCS 171/ - Simplified Sales and Use Tax Administration Act.
35 ILCS 173/ - Gas Use Tax Law.
35 ILCS 175/ - Live Adult Entertainment Facility Surcharge Act.
35 ILCS 180/ - Rental Purchase Agreement Occupation and Use Tax Act.
35 ILCS 185/ - Leveling the Playing Field for Illinois Retail Act.
35 ILCS 200/ - Property Tax Code.
35 ILCS 250/ - Longtime Owner-Occupant Property Tax Relief Act.
35 ILCS 405/ - Illinois Estate and Generation-Skipping Transfer Tax Act.
35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.
35 ILCS 505/ - Motor Fuel Tax Law.
35 ILCS 510/ - Coin-Operated Amusement Device and Redemption Machine Tax Act.
35 ILCS 515/ - Mobile Home Local Services Tax Act.
35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.
35 ILCS 517/ - Manufactured Home Installation Act.
35 ILCS 525/ - Parking Excise Tax Act.
35 ILCS 605/ - Illinois Central Railroad Tax Act.
35 ILCS 610/ - Messages Tax Act.
35 ILCS 615/ - Gas Revenue Tax Act.
35 ILCS 620/ - Public Utilities Revenue Act.
35 ILCS 625/ - Water Company Invested Capital Tax Act.
35 ILCS 630/ - Telecommunications Excise Tax Act.
35 ILCS 635/ - Telecommunications Infrastructure Maintenance Fee Act.
35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.
35 ILCS 638/ - Mobile Telecommunications Sourcing Conformity Act.
35 ILCS 640/ - Electricity Excise Tax Law.
35 ILCS 645/ - Electricity Infrastructure Maintenance Fee Law.
35 ILCS 705/ - Tax Collection Suit Act.
35 ILCS 717/ - Reciprocal Tax Collection Act.
35 ILCS 720/ - Local Tax Collection Act.
35 ILCS 730/ - Federal Excise Tax Refund Act.
35 ILCS 735/ - Uniform Penalty and Interest Act.
35 ILCS 745/ - Tax Delinquency Amnesty Act.
35 ILCS 750/ - State Tax Lien Registration Act.
35 ILCS 805/ - Glenview Naval Air Station Tax Exemption Act.
35 ILCS 810/ - Great Lakes Naval Station Tax Exemption Act.
35 ILCS 815/ - Postage Stamp Vending Machine Act.
35 ILCS 820/ - Stock, Commodity, or Options Transaction Tax Exemption Act.
35 ILCS 1010/ - Illinois Independent Tax Tribunal Act of 2012.